也谈平衡点法在税务筹划中的运用

The Application of Break Even Point Method to Tax Planning

值率是反映增值程度的指标,是增值额对购进不含税货款的比值;增值税既可从一般纳税人那里获得进项税额抵扣,也可从小规模纳税人那里获得进项税额抵扣;采用平衡点法确定选择纳税人身份的通用模型,为定量计算平衡点增值率和平衡点税率,进而确定企业纳税人身份提供了现实可靠的依据.

Value-added rate is a reflection of the value-added degree and a ratio of value-added amount of money and non-payment payment for goods. Value-added tax can obtain the amount of input tax deductions from the general taxpayer and small-scale taxpayers, This paper puts forward a common model to choose the taxpayers＇ identity by Break Event Point method, which provides a reliable base for calculating value-added rate and tax rate of Break Even Point; furthermore, defining the identity of corporate taxpayer.